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2017 (9) TMI 1480 - AT - Central ExciseClandestine removal - burden of proof - Held that: - It is well settled law that the charge of clandestine removal, the burden lies on the department - the clandestine activities cannot be established on the basis of theoretical input-output ratio, without tangible and positive evidence. The respondent had given explanation before the Commissioner (Appeals) for such alleged different of input-output ratio. They have also submitted the process flow chart to justify the various losses - appeal dismissed - decided against Revenue.
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